SCB SURGERY: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SCB SURGERY
Largest movements
- Cash +€42,257
up €42,257 (+198.7%), from €21,270 to €63,527
mainly Net result for the year (+€101,021) and Other debts (+€101,021)
- Deferred charges and accrued income -€3,083
down €3,083 (-10.7%), from €28,813 to €25,730
- Tangible fixed assets +€1,923
up €1,923 (+31.7%), from €6,070 to €7,993
of which Furniture and vehicles: +€2,154
- Other debts +€101,021
new in 2025: €101,021
- Profit (loss) carried forward -€70,208
no longer reported in 2025 (was €70,208)
- Tax, wage and social debts +€8,961
up €8,961 (+936.0%), from €957 to €9,918
- Gross operating margin +€24,739
up €24,739 (+22.9%), from €108,094 to €132,833
- Depreciation -€15,950
down €15,950 (-90.1%), from €17,699 to €1,748
- Taxes +€10,712
up €10,712 (+55.8%), from €19,206 to €29,918
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,152 | €117,672 | +€40,519 | +52.5% |
| Fixed assets | 21/28 | €6,070 | €7,993 | +€1,923 | +31.7% |
| Tangible fixed assets | 22/27 | €6,070 | €7,993 | +€1,923 | +31.7% |
| Plant, machinery and equipment | 23 | €5,405 | €5,173 | -€232 | -4.3% |
| Furniture and vehicles | 24 | €665 | €2,820 | +€2,154 | +323.8% |
| Current assets | 29/58 | €71,082 | €109,679 | +€38,597 | +54.3% |
| Amounts receivable within one year | 40/41 | €20,999 | €20,421 | -€578 | -2.8% |
| Trade receivables | 40 | €315 | €588 | +€273 | +86.7% |
| Other amounts receivable | 41 | €20,684 | €19,833 | -€851 | -4.1% |
| Cash at bank and in hand | 54/58 | €21,270 | €63,527 | +€42,257 | +198.7% |
| Deferred charges and accrued income | 490/1 | €28,813 | €25,730 | -€3,083 | -10.7% |
| Total equity and liabilities | 10/49 | €77,152 | €117,672 | +€40,519 | +52.5% |
| Equity | 10/15 | €75,208 | €5,000 | -€70,208 | -93.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,208 | - | -€70,208 | |
| Amounts payable | 17/49 | €1,944 | €112,672 | +€110,727 | +5694.8% |
| Amounts payable within one year | 42/48 | €1,944 | €112,672 | +€110,727 | +5694.8% |
| Trade debts | 44 | €987 | €1,732 | +€745 | +75.5% |
| Suppliers | 440/4 | €987 | €1,732 | +€745 | +75.5% |
| Taxes, remuneration and social security | 45 | €957 | €9,918 | +€8,961 | +936.0% |
| Taxes | 450/3 | €957 | €9,918 | +€8,961 | +936.0% |
| Other amounts payable | 47/48 | - | €101,021 | +€101,021 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,699 | €1,748 | -€15,950 | -90.1% |
| Other operating charges | 640/8 | €772 | €75 | -€697 | -90.3% |
| Gross operating margin | 9900 | €108,094 | €132,833 | +€24,739 | +22.9% |
| Operating profit (loss) | 9901 | €89,623 | €131,009 | +€41,386 | +46.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €210 | €70 | -€140 | -66.6% |
| Recurring financial charges | 65 | €210 | €70 | -€140 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | €89,414 | €130,939 | +€41,526 | +46.4% |
| Income taxes | 67/77 | €19,206 | €29,918 | +€10,712 | +55.8% |
| Profit (loss) for the period | 9904 | €70,208 | €101,021 | +€30,814 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,208 | €101,021 | +€30,814 | +43.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.